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by leni536 4051 days ago
It seems arbitrary, but I think it was similarly defined as GMT considering their location (Wikipedia: 52°22′N 4°54′E):

http://www.wolframalpha.com/input/?i=%284%C2%B054%27%2F360%C...

It would yield GMT +0h 19m 36s to the above location. I assume it was tied to a more precise point inside Amsterdam which would give you the 32.13 seconds.